Domestic electricity generation

You can claim fuel tax credits for eligible fuel, such as diesel or petrol, you acquire for use in generating electricity for domestic purposes. The fuel can be used to generate electricity using a motor or generator, for yourself or others.

When we say 'for domestic purposes', we mean for a home, house or household. This includes a:

static home such as a single house, duplex, town house, unit or cabin

relocatable home such as a demountable home

marine home such as a houseboat

mobile home such as a caravan or motor home.

Generally, you are only entitled to fuel tax credits for electricity you generate for the home if it is the main or permanent place of residence.

You cannot claim fuel tax credits for electricity you generate for recreational purposes, including for use in a:

holiday caravan

tent

yacht

pursuit of a hobby, such as opal exploration.

If you use fuel to generate electricity for business or commercial purposes, you must claim fuel tax credits on your business activity statement (BAS). If you are registered for GST you must claim for fuel used to generate domestic electricity on your BAS together with fuel used in your eligible business activities.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.